【作者】 李琼；

【导师】 邝嫦娥； 赵召平；

【作者基本信息】 湖南科技大学 ， 会计硕士（专业学位）， 2022， 硕士

【摘要】 近年来,我国面临着空气污染问题日益严峻和国际能源资源匮乏两大压力,在推进碳达峰、碳中和的背景下,具有节能减排、以电代油优点的新能源汽车在政府政策的扶持下获得显著的市场成就,促进了交通运输领域绿色低碳转型。为推动新能源汽车行业快速发展,我国政府给予了新能源汽车企业大量财政补贴,那么政府补助对新能源汽车企业的发展起了什么作用,在补助退坡后新能源汽车企业如何维持财务现状,这些问题值得深入探讨和研究。因此,研究政府补助对财务绩效的影响对新能源汽车的发展具有重要意义。本文采用案例分析法首先从政府补助动机和财务绩效影响等方面对国内外相关文献进行梳理,在此基础上阐述相关概念、理论基础和政府补助对财务绩效的影响机理;其次,从品牌介绍、发展战略和经营情况三个角度剖析案例企业长城汽车的发展概况,通过新能源汽车发展历程和现状对行业背景进行介绍,随后分析新能源汽车行业和长城汽车政府补助情况;最后,从具体财务指标入手,运用对比分析法分析剔除补贴金额前后政府补助对长城汽车盈利能力、营运能力、成长能力和债务风险的具体影响效应,从现金流和研发创新两方面分析政府补助对长城汽车财务绩效的影响路径。研究发现:政府补助明显提高了长城汽车的盈利能力,成长能力略微提升,债务风险显著下降,但是营运能力未提高;政府补助对长城汽车财务绩效的影响路径为现金流更加充沛和研发创新活力被激发。虽然政府补助整体上提高了长城汽车当期财务绩效,但同时也存在一些问题,一是长城汽车对政府补助依赖较明显,二是没有发挥补助资金的最大效用,三是自身的经营能力有待加强。故最后通过具体分析总结案例启示,为新能源汽车企业持续健康发展提供借鉴与参考。更多还原

【Abstract】 In recent years,my country has faced the two major pressures of increasingly serious air pollution problems and lack of international energy resources.Under the background of promoting carbon peaking and carbon neutrality,new energy vehicles with the advantages of energy saving and emission reduction,and replacing oil with electricity are in the government policy.Significant market achievements have been achieved under the support of China,which has promoted the green and low-carbon transformation of the transportation sector.In order to promote the rapid development of the new energy vehicle industry,the Chinese government has given a large number of financial subsidies to new energy vehicle enterprises.So what role do government subsidies play in the development of new energy vehicle enterprises,and how can new energy vehicle enterprises maintain their financial status after the subsidy declines? These issues are worthy of in-depth exploration and research.Therefore,it is of great significance to study the impact of government subsidies on financial performance for the development of new energy vehicles.Using the case analysis method,this paper firstly sorts out relevant domestic and foreign literature from the aspects of government subsidy motivation and financial performance impact.Analyzing the development situation of the case company Great Wall Motors from three perspectives of development strategy and operating conditions,introducing the industry background through the development history and current situation of new energy vehicles,and then analyzing the new energy vehicle industry and government subsidies of Great Wall Motors;finally,from the specific financial indicators To start with,use the comparative analysis method to analyze the specific impact of government subsidies on Great Wall Motor’s profitability,operating capacity,growth ability and debt risk before and after the subsidy amount is excluded,and analyze the impact of government subsidies on Great Wall Motor’s financial performance from the aspects of cash flow and R&D innovation.path.The study found that government subsidies have significantly improved the profitability of Great Wall Motors,the growth ability has been slightly improved,and the debt risk has been significantly reduced,but the operating capacity has not been improved;the impact of government subsidies on Great Wall Motor’s financial performance path is more abundant cash flow and less R&D and innovation vitality.excitation.Although government subsidies have generally improved Great Wall Motor’s current financial performance,there are some problems at the same time.First,Great Wall Motor is obviously dependent on government subsidies.Second,it has not given full play to the subsidy funds.Third,its own operating capabilities need to be strengthened.Therefore,finally,through a specific analysis and summary of the case inspiration,it can provide reference and reference for the sustainable and healthy development of new energy automobile enterprises.更多还原